<![CDATA[This study aims to examine the level of implementation of Good Corporate Governance (GCG) and disclosure of the Code of Ethics, as well as their relationship with trends in Third-Party Funds (TPF) growth at PT Bank Syariah Indonesia Tbk (BSI) for the 2021–2025 period. Using a qualitative method with a content analysis approach, secondary data from BSI’s Annual Reports were analyzed using comparative descriptive techniques based on KNKG indicators (2021). The results indicate that BSI successfully maintained a solid level of GCG maturity at 94.29% from 2022 to 2025. Progressively, the Code of Ethics disclosure indicator experienced a sharp escalation, reaching absolute perfection (100%) consecutively in 2024 and 2025. This surge in transparency is directly proportional to the expansive growth trend of deposit growth, which hit a record high of 16.20% in 2025. In conclusion, the aggressive enforcement of governance and an ethical climate has proven to transform from mere regulatory compliance into a fundamental catalyst for the escalation of customer trust. Theoretically, this constellation of findings confirms Agency Theory in reducing information asymmetry, Legitimation Theory as a form of social validation of institutional integrity, and Whistleblowing Theory, which represents the maturity of the anti-fraud climate within the company. Keywords : Good Corporate Governance, Code of Conduct, Third-Party Funds, Content Analysis, Bank Syariah Indonesia.]]>
